Sheffield Company reported the following debit balances in its trial balance, dated December 31, 2025. RM inventory $15,700 WIP Inventory $38,700 FG inventory $50,900 MOH control $4,700 Cost of goods sold $75,200 In the process of working backward to recreate the beginning balances for several accounts for the year, Sheffield uncovered the following information. Cost of raw materials purchased during 2025 $41,700 Cost of direct materials requisitioned in 2025 (no indirect materials were used in 2025) 47,700 Cost of goods completed during 2025 103,400 Applied MOH (120% of direct labor cost) 48,900 d) Determine the acutal MOH cost incurred in 2025